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在迈入二十一世纪后,我国政府颁布了对国家电力企业的革新方案,将国家电力部门把持电力市场的情况粉碎,伴随这项法案的推出,有效地提高了电力企业之间的竞争力。电力企业作为理智的经济决策层需要在社会市场经济中将企业利益最大化,而税收筹划就是企业将利益实现最大化的渠道之一。当前,我国在税收筹划这方面还处于初级阶段,而刚具有竞争意识的电力企业对税收筹划这个概念的认识较浅,因此,要达到税收的最小效益层次,就需要电力企业对税收筹划具有良好的认知性。本文以电力企业税收筹划的意义为主,将电力企业在税收筹划过程中的问题一一解析出来,最后将税收筹划的机遇进行分析。
After entering the 21st century, our government has promulgated a reform plan for the state power enterprises and shattered the state power sector’s domination of the electricity market. With the introduction of this act, the competitiveness of power enterprises has been effectively enhanced . As a rational economic decision-making power, electric power enterprises need to maximize the interests of enterprises in the social market economy. Tax planning is one of the channels for enterprises to maximize their benefits. At present, China is still in its infancy in tax planning. However, the newly-emerged electric power enterprises have a shallow understanding of the concept of tax planning. Therefore, to achieve the minimum tax benefit level, the electric power enterprises need to have good tax planning Cognitive. This paper focuses on the significance of tax planning for power enterprises, resolves the problems of the power enterprises in the tax planning process, and finally analyzes the opportunities for tax planning.